Notice 2008-39 – This Notice provides a mailing address for research tax credit claims submitted by corporations on amended tax returns when the taxpayer is undergoing an IRS audit. Supersedes Notice 2002-44.

Coordinated Issue Paper, Extraordinary Expenditures for Utilities – This Paper addresses whether amounts paid or incurred for utilities in buildings where qualified research is conducted are qualified research expenses, which requires a showing that the special character of the qualified research required the additional extraordinary expenditures.

Coordinated Issue Paper, Qualified Research Expenses – This Paper addresses whether amounts paid or incurred as depreciation expenses, general and administrative expenses, employee benefit expenses, travel and entertainment expenses, and overhead and other indirect expenses that relate to “self-constructed supplies” are qualified research expenses, which are required to be paid for or in the conduct of “qualified services.”

Notice 2002-44 – This Notice specifies that the IRS auditor may accept corporate amended returns claiming research tax credits in some situations. In other situations, the Notice provides a mailing address for research tax credit claims submitted by corporations on amended tax returns during the course of IRS audits.

Notice 2001-19 – This Notice requests comments about the final research tax credit regulations published on Jan. 3, 2001 (TD 8930).

Coordinated Issue Paper, Internal Use Software – This Paper addresses whether activities related to the installation, customization, enhancement and maintenance of a vendor-supplied software package excluded from the definition of qualified research, which must satisfy the three-part exception to the exclusion for internal use software.

Coordinated Issue Paper, Retirement Plan Compensation – This Paper specifies that contributions to a deferred compensation plan arrangement under I.R.C. § 401(k) on behalf of an employee who engages in qualified research are not qualified research expenses, because the I.R.C. § 41 references I.R.C. § 3401(a) for the term “wages” and that section excludes this type of expense.